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| Spanish | English |
| gasto comprometido | committed cost (A commitment made by a legal entity to incur a cost when a future obligation comes due) |
| gasto de financiación | finance charge (A charge to a customer for carrying a balance beyond the payment date for the invoice) |
| pre-reserva de gasto | pre-encumbrance (A commitment made by management to reserve budget funds for expenditure requests) |
| reserva de gasto | encumbrance (A commitment made by legal entities to reserve budget funds for expenditure obligations) |